Do I have to submit my P11D electronically?

HMRC states that all P11D and P11D(b) forms must be filed electronically. Paper submissions of the forms will not be accepted. Employers therefore need to:

• use the HMRC PAYE Online service
• use a commercial third party software or
• engage an agent

The deadline for submitting the 2023/24 form P11D and P11D(b) is 6th July 2024. Payment of the Class 1A NIC liability must be with HMRC by 19th July, or 22nd July if paid electronically.

Employers who have payrolled their employee benefits during the 2023/24 tax year, will not need to submit a form P11D for each employee. They will instead need to supply employees with letters confirming what has been included in their pay. This exclusion does not however extend to the form P11D(b). Employers with Class 1A NIC liabilities will need to complete their 2023/24 submission by 6th July 2024.

For employers with informal payroll arrangements in place with HMRC, different procedures will apply from 6th April 2023. HMRC have confirmed that informal agreements will no longer be accepted and formal arrangements will need to commence.

For HMRC guidance on filing for the year ended 5th April 2024 click here.

Need help filing your form P11D?

At TaxAssist Accountants, we can help you complete your forms P11D and P11D(b). Completing these in good time will avoid penalties and let you know how much Class 1A NIC needs to be paid.

We work with many business owners and we can help you too.

If you need help with your form P11D affairs, call us today on 01299 519160 or drop us a line using our online enquiry form.

Date published 19 Apr 2023 | Last updated 23 Apr 2024

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.